“Changes in Accounting Policies and Their Impact on the Cost of Capital: An Analytical Study in the Stock Market”. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), vol. 58, no. 1, Jan. 2026, pp. 13-26, https://doi.org/10.55562/jrucs.v58i1.2.